IRS Form 990 Reporting Rules for Nonprofits

The Internal Revenue Service released an updated version of Form 990 for Tax-Exempt Organizations in 2014. Get the latest IRS information and find out how this update will affect your organization.

E - EBSCO articles available for NAR members only. Password can be found on the EBSCO Access Information page.

General Information

National Center for Charitable Statistics Discovers Unauthorized Access to Form 990 and e-Postcard Filing Systems for Nonprofit Organizations (, Feb. 24, 2015)

Senate Finance Committee Passes Bill That Would Help Nonprofits (The Bond Buyer, Feb. 12, 2015) E

Judge Orders Form 990s be Digitalized (The Nonprofit Times, Feb. 2, 2015)

Why Quality in the Preparation and Review of Form 990 Matters (The Nonprofit Watchman, Spring/Summer 2014)

IRS Information

Current Form 990 Series - Forms and Instructions (Internal Revenue Service, Oct. 14, 2014)

Annual Electronic Filing Requirement for Small Exempt Organizations—Form 990-N (e-Postcard) (Internal Revenue Service, Aug. 6, 2014)

Form 990 Resources and Tools for Exempt Organizations, (Internal Revenue Service, May 14, 2014).

IRS Stay Exempt: Tax Basics for Exempt Organizations, (IRS Stay Exempt).

eBooks & Other Resources

The following eBooks and digital audiobooks are available to NAR members:

Nonprofit Law & Finance Essentials (OverDrive Read, Adobe EPub)

The Non Nonprofit (Adobe PDF eBook, Adobe EPUB eBook, Kindle)

Finance Fundamentals for Nonprofits (Adobe PDF eBook, Adobe EPUB eBook, Kindle)

Cash Flow Strategies (Kindle, Adobe eReader)

Cash & Investment Management for Nonprofit Organizations (Adobe eReader)

Financial Management for Nonprofit Organizations (Kindle, Adobe eReader)

How to Manage an Effective Nonprofit Organization (Kindle, Adobe eReader)

Books, Videos, Research Reports & More

The resources below are available for loan through Member Support. Up to three books, tapes, CDs and/or DVDs can be borrowed for 30 days from the Library for a nominal fee of $10. Call Member Support at 800-874-6500 for assistance.

Impact of tax restructuring proposals on associations, (Washington, D.C.: American Society of Association Executives, 1998). HF 294 T18

Have an idea for a real estate topic? Send us your suggestions.

The inclusion of links on this page does not imply endorsement by the National Association of REALTORS®. NAR makes no representations about whether the content of any external sites which may be linked in this page complies with state or federal laws or regulations or with applicable NAR policies. These links are provided for your convenience only and you rely on them at your own risk.